MAHARASHTRA ACT No. XXIII OF 2020. Dated the 16th September 2020 (English)
In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020 (Mah. Act No. XXIII of 2020), is hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra,
BHUPENDRA M. GURAO,
I/c. Secretary (Legislation) to Government,
Law and Judiciary Department.
MAHARASHTRA ACT No. XXIII OF 2020.
(First published, after having received the assent of the Governor in the “ Maharashtra Government Gazette ”, on the 16th September 2020.)
An Act further to amend the Maharashtra Goods and Services Tax Act, 2017.
Mah. XLIII of 2017.
WHEREAS both Houses of the State Legislature were not in session;
AND WHEREAS the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take immediate action further to amend the Maharashtra Goods and Services Tax Act, 2017, for the purposes hereinafter appearing ; and, therefore, promulgated the Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020 on the 10th July 2020;
Mah. Ord. XI of 2020.
AND WHEREAS it is expedient to replace the said Ordinance by an Act of the State Legislature; it is hereby enacted in the Seventy-first Year of the Republic of India as follows :—
1. Short title and commencement.
(1) This Act may be called the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020.
(2) Section 1 shall be deemed to have come into force on the 10th July 2020.
(3) Save as otherwise provided, remaining sections shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. Amendment of section 2 of Mah. XLIII of 2017.
In section 2 of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as the “principal Act”), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:—
“(c) Dadra and Nagar Haveli and Daman and Diu ;
(d) Ladakh ;”.
3. Amendment of section 10 of Mah. XLIII of 2017.
In section 10 of the principal Act, in sub-section (2),—
(a) in clause (b), after the words “of goods”, the words “or services” shall be inserted;
(b) in clause (c), after the words “of goods”, the words “or services” shall be inserted;
(c) in clause (d), after the words “of goods”, the words “or services” shall be inserted.
4. Amendment of section 16 of Mah. XLIII of 2017.
In section 16 of the principal Act, in sub-section (4), the words “invoice relating to such” shall be deleted.
5. Amendment of section 29 of Mah. XLIII of 2017.
In section 29 of the principal Act, in sub-section (1), for clause (c), the following clause shall be substituted, namely:-
“(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to optout of the registration voluntarily made under sub-section (3) of section 25 .”.
6. Amendment of section 30 of Mah. XLIII of 2017.
In section 30 of the principal Act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely :—
“Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,—
(a) by the Additional Commissioner of state tax or the Joint Commissioner of state tax, as the case may be, for a period not exceeding thirty days ;
(b) by the Commissioner of state tax, for a further period not exceeding thirty days, beyond the period specified in clause (a).”.
7. Amendment of section 31 of Mah. XLIII of 2017.
In section 31 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely :—
“Provided that the Government may, on the recommendations of the Council, by notification,—
(a) specify the categories of services or supplies, in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed ;
(b) subject to the condition mentioned therein, specify the categories of services in respect of which,—
(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(ii) tax invoice may not be issued.”.
8. Amendment of section 51 of Mah. XLIII of 2017.
In section 51 of the principal Act,—
(a) for sub-section (3), the following sub-section shall be substituted, namely :—
“(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed.”;
(b) sub-section (4) shall be deleted.
9. Amendment of section 122 of Mah. XLIII of 2017.
In section 122 of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely:—
“(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.”.
10. Amendment of section 132 of Mah. XLIII of 2017.
In section 132 of the principal Act, in sub-section (1),—
(i) for the words “Whoever commits any of the following offences”, the words “Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences’’ shall be substituted;
(ii) for clause (c), the following clause shall be substituted, namely :—
“(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;”;
(iii) in clause (e), the words “, fraudulently avails input tax credit” shall be deleted.
11. Amendment of section 140 of Mah. XLIII of 2017.
In section 140 of the principal Act,—
(a) in sub-section (1), after the words “existing law”, the words “ within such time and ” shall be inserted and shall be deemed to have been inserted with effect from the 1st July 2017;
(b) in sub-section (2), after the words “appointed day”, the words “within such time and” shall be inserted and shall be deemed to have been inserted with effect from the 1st July 2017;
(c) in sub-section (3), for the words “goods held in stock on the appointed day subject to”, the words “goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to” shall be substituted and shall be deemed to have been substituted with effect from the 1st July 2017;
(d) in sub-section (5), for the words “existing law”, the words “existing law, within such time and in such manner as may be prescribed” shall be substituted and shall be deemed to have been substituted with effect from the 1st July 2017;
(e) in sub-section (6), for the words “goods held in stock on the appointed day subject to”, the words “goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to” shall be substituted and shall be deemed to have been substituted with effect from the 1st July 2017.
12. Amendment of section 172 of Mah. XLIII of 2017.
In section 172 of the principal Act, in sub-section (1), in the proviso, for the words “three years”, the words “five years” shall be substituted.
13. Amendment to Schedule II of Mah. XLIII of 2017.
In Schedule II to the principal Act, in paragraph 4, the words “whether or not for a consideration,” at both the places where they occur, shall be deleted and shall be deemed to have been deleted with effect from the 1st July 2017.
14. Retrospective exemption from, or levy or collection of, state tax in certain cases.
(1) Notwithstanding anything contained in the Government Notification, Finance Department, No.MGST-1017/C.R. 104/Taxation-1, dated the 29th June 2017, issued by the Government of Maharashtra, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the principal Act,—
(i) no state tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st July 2017 and ending with the 30th September 2019 (both days inclusive);
(ii) state tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st July 2017 and ending with the 31st December 2018 (both days inclusive).
(2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times.
15. Repeal of Mah. Ord. XI of 2020 and saving.
(1) The Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020, is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken (including any notification or order issued) under the corresponding provisions of the principal Act, as amended by the said Ordinance, shall be deemed to have been done taken or, as the case may be, issued under the corresponding provisions of the principal Act, as amended by this Act,
